Bells (Fish Caterers) Limited - Accounts to registrar (filleted) - small 18.2

REGISTERED NUMBER: 00442995 (England and Wales)

BELLS (FISH CATERERS) LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

30 SEPTEMBER 2018

Page

Company information

1

Balance sheet

2

Notes to the financial statements

4

Chartered accountants' report

7

DIRECTORS:

P J Bell

Mrs C Bell

SECRETARY:

Mrs C Bell

REGISTERED OFFICE:

Lygon House

50 London Road

Bromley

Kent

BR1 3RA

REGISTERED NUMBER:

00442995 (England and Wales)

ACCOUNTANTS:

F W Berringer & Co

Chartered Accountants

Lygon House

50 London Road

Bromley

Kent

BR1 3RA

FIXED ASSETS

Intangible assets

4

-

116,000

Tangible assets

5

28,815

44,071

28,815

160,071

CURRENT ASSETS

Debtors

6

12,817

17,637

Cash at bank and in hand

7,653

5,917

20,470

23,554

CREDITORS

Amounts falling due within one year

7

55,109

53,926

NET CURRENT LIABILITIES

(34,639

)

(30,372

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(5,824

)

129,699

CREDITORS

Amounts falling due after more than one year

8

237,142

338,069

NET LIABILITIES

(242,966

)

(208,370

)

CAPITAL AND RESERVES

Called up share capital

5,000

5,000

Share premium

79,813

79,813

Retained earnings

(327,779

)

(293,183

)

SHAREHOLDERS' FUNDS

(242,966

)

(208,370

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2018.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2018 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

In accordance with Section 444 of the Companies Act 2006, the Statement of income and retained earnings has not been delivered.

The financial statements were approved by the Board of Directors on 25 April 2019 and were signed on its behalf by:

P J Bell - Director

1.	STATUTORY INFORMATION

Bells (Fish Caterers) Limited is a private company, limited by shares , registered in England and Wales. The company's

registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added

tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any

accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

20% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent

that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively

enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in

which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted

or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be

recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2017 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 October 2017

145,000

Disposals

(145,000

)

At 30 September 2018

-

AMORTISATION

At 1 October 2017

29,000

Eliminated on disposal

(29,000

)

At 30 September 2018

-

NET BOOK VALUE

At 30 September 2018

-

At 30 September 2017

116,000

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 October 2017

179,549

1,662

181,211

Additions

3,300

-

3,300

Disposals

(20,000

)

-

(20,000

)

At 30 September 2018

162,849

1,662

164,511

DEPRECIATION

At 1 October 2017

135,478

1,662

137,140

Charge for year

4,106

-

4,106

Eliminated on disposal

(5,550

)

-

(5,550

)

At 30 September 2018

134,034

1,662

135,696

NET BOOK VALUE

At 30 September 2018

28,815

-

28,815

At 30 September 2017

44,071

-

44,071

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2018

2017

£

£

Trade debtors

174

147

Other debtors

12,643

17,490

12,817

17,637

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2018

2017

£

£

Bank loans and overdrafts

-

52

Trade creditors

26,206

23,409

Taxation and social security

7,193

14,080

Other creditors

21,710

16,385

55,109

53,926

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2018

2017

£

£

Other creditors

237,142

338,069

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited

financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance sheet.

Readers are cautioned that the Income statement and certain other primary statements and the Report of the directors are

not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial

statements of Bells (Fish Caterers) Limited for the year ended 30 September 2018 which comprise the Statement of income and

retained earnings, Balance sheet and the related notes from the company's accounting records and from information and

explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Bells (Fish Caterers) Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Bells (Fish Caterers) Limited and state those matters that we have agreed to state to the Board of Directors of Bells (Fish Caterers) Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Bells (Fish Caterers) Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Bells (Fish Caterers) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Bells (Fish Caterers) Limited. You consider that Bells (Fish Caterers) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Bells (Fish Caterers) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

F W Berringer & Co

Chartered Accountants

Lygon House

50 London Road

Bromley

Kent

BR1 3RA

25 April 2019